Judgment Search Results Home > Cases Phrase: finance act 2007 section 12 amendment of section 35 Court: karnataka Page 6 of about 14,127 results (0.160 seconds)

The Commissioner of Income Tax, Bangalore and Another Vs. Indramma and ...

Court : Karnataka

..... the revenue, relies on the decision in the case of assistant commissioner of income-tax versus rajesh jhaveri stock brokers p. ltd., reported in (2007) 291 itr 500(sc) to contend that a failure to take steps under section 143(3) of the act will not render the assessing officer powerless to initiate re-assessment proceedings even when an intimation under ..... tax or refund was due from him after making such adjustments. with effect from 1st april, 1998, the second proviso to s.143(1)(a) was substituted by the finance act, 1997, which was operative till 1st june, 1999. the requirement was that an intimation was to be sent to the assessee whether or not any adjustment had been made ..... the return and making the permissible adjustments only. as a result of insertion of the explanation to s.143 by the finance (no.2) act of 1991 w.e.f. 1st oct., 1991, and subsequently w.e.f. 1st june, 1994, by the finance act, 1994, and ultimately omitted w.e.f. 1st june, 1999, by the explanation as introduced by the .....

Deputy Commissioner of Income-tax and anr. Vs. Karnataka Bank Ltd.

Court : Karnataka

Reported in : [2009]316ITR345(KAR); [2009]316ITR345(Karn); (2008)218CTR(Kar)273; 2008AIRSCW1287; 2008(2)SCC475.

..... 36(1)(viia) simultaneously?2. whether the tribunal was correct in applying circular no. 258, dated june 14, 1979, to the assessment year 1993-94 though section 36(2) stood amended by the finance act, 1985, with effect from april 1, 1985?3. for the sake of convenience, facts appearing in i.t.a. no. 480 of 2003 are being taken ..... part thereof which is written off as irrecoverable in the accounts of the assessee for the previous year.9. section 36(2) specifies certain conditions to be fulfilled for eligibility to the claims under section 36(1). section 36(2)(v) introduced by the finance act, 1985, which is relevant for the purpose of this case, reads as follows:36. (2) in ..... by two judgments of the kerala and madras high courts in south indian bank ltd. v. cit : [2003] 262 itr 579 and cit v. city union bank ltd. : [2007] 291 itr 144. in the judgment of the madras high court the earlier judgment of the kerala high court has been elaborately considered. thus, we would consider the ratio decidendi .....

K-9 Enterprises Vs. The State Of Karnataka

Court : Karnataka Dharwad

..... from the facts noted above that the order of provisional attachment was passed before the proceedings against the appellant were initiated under section 74 of the hpgst act. section 83 of the act requires that there must be pendency of proceedings under the relevant provisions mentioned above against the taxable person whose property is sought ..... appellant (by sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya soudha, ..... does entail civil consequences. at this juncture, it would be relevant to take note of the insertion of the proviso to section 142(2d) with effect from june 1, 2007. the proviso provides that the expenses of the auditor appointed in terms of the said provision shall, henceforth, be paid by .....

K-9 Industries Vs. The State Of Karnataka

Court : Karnataka Dharwad

..... from the facts noted above that the order of provisional attachment was passed before the proceedings against the appellant were initiated under section 74 of the hpgst act. section 83 of the act requires that there must be pendency of proceedings under the relevant provisions mentioned above against the taxable person whose property is sought ..... appellant (by sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya soudha, ..... does entail civil consequences. at this juncture, it would be relevant to take note of the insertion of the proviso to section 142(2d) with effect from june 1, 2007. the proviso provides that the expenses of the auditor appointed in terms of the said provision shall, henceforth, be paid by .....

Kwality Metals Vs. The State Of Karnataka

Court : Karnataka Dharwad

..... from the facts noted above that the order of provisional attachment was passed before the proceedings against the appellant were initiated under section 74 of the hpgst act. section 83 of the act requires that there must be pendency of proceedings under the relevant provisions mentioned above against the taxable person whose property is sought ..... appellant (by sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya soudha, ..... does entail civil consequences. at this juncture, it would be relevant to take note of the insertion of the proviso to section 142(2d) with effect from june 1, 2007. the proviso provides that the expenses of the auditor appointed in terms of the said provision shall, henceforth, be paid by .....

Sri. Thurunas Krishnachari Suresh Vs. The Commissioner Of Central Tax

Court : Karnataka

..... there is an exemption, which aspect comes out clearly from clause-6(b) of the exemption notification2, which is passed in exercise of power under section 93 (1) of the finance act, 1994. the services rendered to a business entity with a turn over above rupees ten lakh would fall outside the purview of the exemption, however, ..... from sale of books, apart from income from profession. 16 it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. in terms of the negative list of ..... no.25/2012-st dated 20.06.2012 passed in exercise of power under section 93 (1) of the finance act, 1994 the central government has 12 exempted certain taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. amongst the services exempt, it includes services of legal professionals consisting of .....

Shri Manohar Jeerige Vs. Assistant Commissioner Of Central Tax

Court : Karnataka

..... there is an exemption, which aspect comes out clearly from clause-6(b) of the exemption notification2, which is passed in exercise of power under section 93 (1) of the finance act, 1994. the services rendered to a business entity with a turn over above rupees ten lakh would fall outside the purview of the exemption, however, ..... from sale of books, apart from income from profession. 16 it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. in terms of the negative list of ..... no.25/2012-st dated 20.06.2012 passed in exercise of power under section 93 (1) of the finance act, 1994 the central government has 12 exempted certain taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. amongst the services exempt, it includes services of legal professionals consisting of .....

Shri C V Sudhindra Vs. Deputy Commissioner Of Central Tax

Court : Karnataka

..... there is an exemption, which aspect comes out clearly from clause-6(b) of the exemption notification2, which is passed in exercise of power under section 93 (1) of the finance act, 1994. the services rendered to a business entity with a turn over above rupees ten lakh would fall outside the purview of the exemption, however, ..... from sale of books, apart from income from profession. 16 it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. in terms of the negative list of ..... no.25/2012-st dated 20.06.2012 passed in exercise of power under section 93 (1) of the finance act, 1994 the central government has 12 exempted certain taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. amongst the services exempt, it includes services of legal professionals consisting of .....

Shri. Madhusudan R Bidi Vs. Union Of India

Court : Karnataka

..... there is an exemption, which aspect comes out clearly from clause-6(b) of the exemption notification2, which is passed in exercise of power under section 93 (1) of the finance act, 1994. the services rendered to a business entity with a turn over above rupees ten lakh would fall outside the purview of the exemption, however, ..... from sale of books, apart from income from profession. 16 it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. in terms of the negative list of ..... no.25/2012-st dated 20.06.2012 passed in exercise of power under section 93 (1) of the finance act, 1994 the central government has 12 exempted certain taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. amongst the services exempt, it includes services of legal professionals consisting of .....

Mr Prashant Sreedhar Shenoi Vs. Assistant Commissioner Of Central Tax

Court : Karnataka

..... there is an exemption, which aspect comes out clearly from clause-6(b) of the exemption notification2, which is passed in exercise of power under section 93 (1) of the finance act, 1994. the services rendered to a business entity with a turn over above rupees ten lakh would fall outside the purview of the exemption, however, ..... from sale of books, apart from income from profession. 16 it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. in terms of the negative list of ..... no.25/2012-st dated 20.06.2012 passed in exercise of power under section 93 (1) of the finance act, 1994 the central government has 12 exempted certain taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. amongst the services exempt, it includes services of legal professionals consisting of .....